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词汇 chargeable-asset
释义 chargeable asset
noun[ C,usually plural ]
UKukus
ACCOUNTING
→ capital asset:
You can offset any losses for the year against gains on other chargeable assets.

Examples of chargeable asset


chargeable asset
There is a definition of what is a chargeableasset, and at the moment this does not fall within it.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Are those buildings also exempt from the effects of the tax, or are they regarded as a chargeableasset?
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It would have the rather silly result of making a bag of flour bought from a grocer a chargeableasset.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Sterling is excluded because cash is not a chargeableasset for the purposes of capital gains and, therefore, it is unnecessary to deal with sterling.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Clause 2 extends the range of chargeable assets in two directions.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It applies only to gifts of chargeable assets.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It is only exceptionally that the code allows for the deferment of tax liability on the disposal of chargeable assets.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The final category excluded from chargeable assets consists of patent rights.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
There are already rules enabling business owners to dispose of chargeable assets without paying capital gains tax at the time.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The first subsection excludes tangible moveable property generally from chargeable assets.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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